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Coronavirus : quels effets sur les contrôles Urssaf ?

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Coronavirus : quels effets sur les contrôles Urssaf ?

Coronavirus : quels effets sur les contrôles Urssaf ? 150 150 Gescompo

Pour faire face à l’épidémie de covid-19, les délais relatifs au recouvrement des cotisations impayées ont été temporairement suspendus. Voici néanmoins quelques précisions…


Coronavirus : suspension des délais dans le cadre des contrôles Urssaf

Aucune disposition ne vient modifier les dates de déclarations sociales et les dates de paiement des cotisations ou contributions sociales. Les cotisations et contributions sociales dues, mais non payées, pourront donc être recouvrées par l’Urssaf, la MSA ou la CGSS (en outre-mer).

Mais les délais qui encadrent le recouvrement de ces cotisations et contributions sont suspendus entre le 12 mars 2020 et la fin du mois suivant celui de la fin de l’état d’urgence sanitaire.

Toutefois, cette suspension ne s’applique pas au redevable qui a fait l’objet d’une procédure à la suite d’un constat d’infraction de travail dissimulé.

Enfin, si par principe les décisions des Urssaf peuvent être contestées dans un délai de 2 mois auprès de la commission de recours amiable, ce délai est suspendu à compter du 12 mars 2020, et ce, afin de faire face à la crise sanitaire résultant de l’épidémie de covid-19.

Source : Ordonnance n° 2020-312 du 25 mars 2020 relative à la prolongation de droits sociaux

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